Are Funeral Expenses deductible when filing Estate Taxes?

My Father passed away earlier this year and he had a Trust and I'm the Trustee. The Trust was a simple Trust and all funds have been dispersed to the two beneficiaries. The Trust did have income for the year (Interest and Dividends only....no sale of property or stocks). There were expenses from an Attorney the estate hired to assist in working thru the Trust (which I know should be deductible). The estate also paid for my Father's funeral costs and I've read on some websites that this is deductible, but other websites seem to indicate that the Estate value would have to quite large (over 11 million) to claim this deduction (which my Father's Trust was not). So I'm trying to understand if the Estate can use the funeral expenses as a deduction on the 1041 tax forms.